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501(c)(3) Organizations and Campaign Activity
Analysis Under Tax and Campaign Finance Laws
Examines restrictions imposed on campaign activity by charities, churches, and private schools under tax code and campaign finance laws, including the Federal Election Campaign Act (FECA), which prohibits corporations from funding broadcast communications made within 60 days of a general election or 30 days of a primary that "refer" to a Federal office candidate. Discusses recent IRS political activity compliance initiative, and provides examples of church inquiries. Summarizes legislation in the 110th Congress, focusing on H.R. 2275, to repeal the political campaign prohibition in the tax code, but preserve applicable campaign finance regulations under FECA.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.